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Financial Regulations · s 275

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s 275

Accounting Officers shall be present while a Board is being held on cash 1 stamps and items held in safe custody in their charge. In the case of surprise surveys the Accounting Officer shall write up his

Cash Book, etc. to date and enter the balances. In the case of end-of-year surveys no cash transactions shall take place between the close of business at the end of the year and the beginning of the Survey.